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108.
Carver Inc. uses the weighted-average method in its process costing system. The
following data concern the operations of the company’s first processing department for a
recent month.
Work in process, beginning:
Units in process
700
Percent complete with respect to materials
50%
Percent complete with respect to conversion
40%
Units started into production during the month
23,000
Work in process, ending:
Units in process
200
Percent complete with respect to materials
80%
Percent complete with respect to conversion
40%
Ending work in process:
Required:
Using the weighted-average method, determine the equivalent units of production for
materials and conversion costs.
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109.
Jordon Corporation uses the weighted-average method in its process costing. The
following data pertain to its Materials Preparation Department for November.
Units in process, November 1: materials 80% complete, conversion 25% complete
800
Units started into production during November
6,300
Units completed and transferred to the next department
5,100
Units in process, November 30: materials 80% complete, conversion 25% complete
2,000
Work in process, ending:
Required:
Determine the equivalent units of production for the Materials Preparation Department
for November using the weighted-average method.
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110.
Chargualaf Corporation uses the weighted-average method in its process costing. The
following data pertain to its Assembly Department for September.
Percent Complete
Units
Materials
Conversion
Work in process, September 1
400
60%
30%
Units started into production during September
9,100
Units completed during September and transferred to the next
department
8,600
Work in process, September 30
900
85%
25%
Units transferred to the next department
Ending work in process:
Equivalent units of production
Required:
Compute the equivalent units of production for both materials and conversion costs for
the Assembly Department for September using the weighted-average method.
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111.
The following data have been provided by Allton Corporation, which uses the weighted-
average method in its process costing. The data are for the company’s Shaping
Department for October.
Percent Complete
Units
Materials
Conversion
Work in process, October 1
200
65%
45%
Units started into production during October
7,800
Units completed during October and transferred to the next
department
7,500
Work in process, October 31
500
65%
45%
Materials
Conversion
Ending work
Required:
Compute the equivalent units of production for both materials and conversion costs for the
Shaping Department for October using the weighted-average method.
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112.
Barker Inc. uses the weighted-average method in its process costing system. The
following data concern the operations of the company’s first processing department for a
recent month.
Work in process, beginning:
Units in process
800
Percent complete with respect to
materials
50%
Percent complete with respect to
conversion
20%
Costs in the beginning inventory:
Materials cost
$2,440
Conversion cost
$4,928
Units started into production during
the month
15,000
Units completed and transferred out
15,600
Costs added to production during the
month:
Materials cost
$96,470
Conversion cost
$476,362
Work in process, ending:
Units in process
200
Percent complete with respect to
materials
50%
Percent complete with respect to
conversion
90%
Required:
Using the weighted-average method:
a. Determine the equivalent units of production for materials and conversion costs.
b. Determine the cost per equivalent unit for materials and conversion costs.
c. Determine the cost of units transferred out of the department during the month.
d. Determine the cost of ending work in process inventory in the department.
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113.
Able Inc. uses the weighted-average method in its process costing system. The following
data concern the operations of the company’s first processing department for a recent
month.
Work in process, beginning:
Units in process
300
Percent complete with respect to
materials
60%
Percent complete with respect to
conversion
30%
Costs in the beginning inventory:
Materials cost
$342
Conversion cost
$2,394
Units started into production during
the month
21,000
Units completed and transferred out
20,700
Costs added to production during the
month:
Materials cost
$44,136
Conversion cost
$546,750
Work in process, ending:
Units in process
600
Percent complete with respect to
materials
80%
Percent complete with respect to
conversion
30%
Required:
a. Determine the equivalent units of production.
b. Determine the costs per equivalent unit.
c. Determine the cost of ending work in process inventory.
d. Determine the cost of the units transferred to the next department.
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114.
Kamp Company uses the weighted-average method in its process costing. Information
about units processed during a recent month in the Curing Department follow:
Units
Conversion Percent Complete
Beginning work in process inventory
10,000
30%
Units started into production
150,000
Units completed and transferred out
140,000
Ending work in process inventory
20,000
40%
Units transferred to the next department
Ending work in process inventory:
Equivalent units of production
The beginning work in process inventory had $4,600 in conversion cost. During the month,
the Department incurred an additional $210,000 in conversion cost.
Required:
a. Determine the equivalent units of production for conversion for the month.
b. Determine the cost per equivalent unit of production for conversion for the month.
c. Determine the conversion cost assigned to the ending work in process inventory.
d. Determine the total conversion cost transferred out during the month.
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